This was marked as "Completed" in https://gearset.uservoice.com/forums/283474-help-us-improve-gearset/suggestions/39507649-resolve-data-owner-user-metadata-from-difference

But really the issue remains.

When "Business owner" is populated in a field, it will show as "different" since the XML is showing username, which is different between sandboxes.

This make trying to do comparisons to find differences very challenging.